Republicans have ignored a White House veto threat and pushed an election-year, $46 billion tax cut for most employers through a sharply divided House.
The measure was approved Thursday on a mostly party-line 235-173 vote.
It would give tax deductions to companies with fewer than 500 employees.
The bill will go nowhere in the Democratic-controlled Senate, and the White House says President Barack Obama would veto it, anyway.
The debate underscores the messages both parties want to send voters who are focused on jobs.
Republicans say the bill would leave companies with more money to hire workers, which in turn would help the economy. Democrats say too much of the benefits would go the wealthy and note that companies would not actually have to hire workers to qualify for the tax breaks.
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